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Reply-To: <no.reply@advice.hmrc.gov.uk>
From: "HMRC help and support" <no.reply@advice.hmrc.gov.uk>
To: <bob@sarahharvey.com>
Subject: Travelling between work locations and vehicle expenses
Date: Fri, 30 Aug 2024 10:21:07 +0100
Message-ID: <010b0191a296a465-d748bae6-db7d-496e-80f4-3a85afd2a9b5-000000@eu-west-2.amazonses.com>
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  <https://admin.imicampaign.eu/emailopenresponsereceiver/notify?tid=cc-1_1725009661872519861>




View in browser 
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Dear customer,

If you’d like more information – or maybe just a refresher – on how to deal 
with the wide range of expenses and benefits received by employees and 
directors, we can help you.

Register today to join our live webinars, during which you can ask questions 
using the on-screen text box:

Expenses and benefits for your employees – company cars, vans and fuel
If your employees have private use of a company vehicle, we’ll cover:


• 	how to use the online calculator to work out the amount to report for 
payrolling or on the P11D
• 	fuel made available for private use
• 	essential record keeping
The first part of the webinar will cover company cars, followed by company 
vans.
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17250070897310&tid=cc-1_1725009661872519861&signature=A1B0C3C3018B8F01815BFDFA89743594> 
Register here 

Expenses and benefits for your employees – travel
Find out about the tax treatment of:


• 	travel and subsistence payments to employees
• 	mileage payments for employees using their own vehicle
• 	benchmark and bespoke scale rates
• 	keeping records and sending reports to HMRC  
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17250070897301&tid=cc-1_1725009661872519861&signature=A1B0C3C3018B8F01815BFDFA89743594> 
Register here 

Expenses and benefits for your employees – if your employees have more than 
one workplace
We’ll be looking at:


• 	employee travel to different types of workplace
• 	geographical locations
• 	the 24-month rule
• 	the 40% test   
 <https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17250070897308&tid=cc-1_1725009661872519861&signature=A1B0C3C3018B8F01815BFDFA89743594> 
Register here

For information about ' 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17250070897306&tid=cc-1_1725009661872519861&signature=A1B0C3C3018B8F01815BFDFA89743594> 
PAYE Settlement Agreements (PSAs)' choose from our playlist of short 
videos – available on HMRC’s YouTube channel.

Finally, don’t miss out! Subscribe to 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17250070897312&tid=cc-1_1725009661872519861&signature=A1B0C3C3018B8F01815BFDFA89743594> 
HMRC’s YouTube channel and you’ll be the first to know about our new videos.

Yours faithfully
HM Revenue and Customs











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Stay safe online
For more information, please search 'avoid and report internet scams and 
phishing' on GOV.UK.

HMRC app
You can download the HMRC app on your mobile to get information about your 
tax, income, tax codes, National Insurance and any benefits paid by HMRC. 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17250070897304&tid=cc-1_1725009661872519861&signature=A1B0C3C3018B8F01815BFDFA89743594> 
Find out what the app can do and how to download it on GOV‌‌‌.UK.

HMRC’s help and support email service
To make changes to your topic subscriptions or to unsubscribe please go to 
<https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaignkw=notrack&linkid=17250070897305&tid=cc-1_1725009661872519861&signature=A1B0C3C3018B8F01815BFDFA89743594> 
our email portal or click on the link below. Please note, by unsubscribing 
from this service you may continue to receive emails from other HMRC 
services.


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</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
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<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" =
cellspacing=3D"0" align=3D"center" cellpadding=3D"0" border=3D"0" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"100%" align=3D"center" style=3D"width: 100%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td>
<table width=3D"100%" align=3D"center" border=3D"0" cellpadding=3D"0" =
cellspacing=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td align=3D"center">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"100%">
<tbody>
<tr>
<td class=3D"st-hide">
<img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Advice=
_and_Support_01_16993698592171.png" alt=3D"" border=3D"0" =
width=3D"600.0" height=3D"157" style=3D"display: block; border: none; =
text-decoration: none; width: 100%; max-width: 100%;" class=3D"st-hide =
imgmobalign" id=3D"gg1kb8s5da7">
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<img width=3D"100%" height=3D"157" border=3D"0" class=3D"set_images =
imgmobalign" style=3D"display:block; border:none; text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/Advice=
_and_Support_01_16993698592171.png" alt=3D"">
</div>
<!--<![endif]-->

</td>
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</table>
</td>
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<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
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<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"15">
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=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

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</td>
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<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" =
cellspacing=3D"0" align=3D"center" cellpadding=3D"0" border=3D"0" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><span style=3D"color: rgb(0, 0, 0);">Dear =
customer,</span><br><br>If you=E2=80=99d like more information =E2=80=93 =
or maybe just a refresher =E2=80=93 on how to deal with the wide range =
of expenses and benefits received by employees and directors, we can =
help you.<br><br>Register today to join our live webinars, during which =
you can ask questions using the on-screen text box:<br><br><span =
style=3D"font-size: 18px;"><strong>Expenses and benefits for your =
employees =E2=80=93 company cars, vans and fuel</strong></span><br>If =
your employees have private use of a company vehicle, we=E2=80=99ll =
cover: =C2=A0<br></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">how to use the online calculator to work out the amount to report =
for payrolling or on the P11D</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">fuel made available for private use</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">essential record keeping</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">The first part of the webinar will cover company cars, followed =
by company vans.<br><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897310&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Register =
here</span>=C2=A0=EF=BB=BF</a><br><br><span style=3D"font-size: =
18px;"><strong>Expenses and benefits for your employees =E2=80=93 =
travel</strong></span> =C2=A0=C2=A0<br>Find out about the tax treatment =
of:</span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">travel and subsistence payments to employees</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">mileage payments for employees using their own vehicle</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">benchmark and bespoke scale rates</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">keeping records and sending reports to HMRC</span> =
=E2=80=AF=C2=A0
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897301&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Register =
here</span>=C2=A0=EF=BB=BF</a><br><br><span style=3D"font-size: =
18px;"><strong>Expenses and benefits for your employees =E2=80=93 if =
your employees have more than one workplace<br></strong><span =
style=3D"font-size: 16px;">We=E2=80=99ll be looking =
at:=C2=A0</span></span></span><br>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; padding: =
0px 0px 0px 20px;">
<table width=3D"100%">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">employee travel to different types of workplace</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">geographical locations</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">the 24-month rule</span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: =
20px;;padding-top:2px;vertical-align: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px;color: =
#000000; font-size: 16px; line-height: 20px;">
<span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;">the 40% test</span> =C2=A0=E2=80=AF=C2=A0
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 16px; color: rgb(0, 0, 0); text-align: =
left;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897308&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">Register here</span></a><br><br><span =
style=3D"font-size: 18px;"><span style=3D"font-size: 16px;">For =
information about '<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897306&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">PAYE Settlement Agreements (PSAs)</span></a>' =
choose from our playlist of short videos =E2=80=93 available on =
HMRC=E2=80=99s YouTube channel. =C2=A0<br><br>Finally, don=E2=80=99t =
miss out! Subscribe to <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897312&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594" style=3D"color: #000000; =
text-decoration: none;"><span style=3D"text-decoration: underline; =
color: rgb(0, 0, 255);">HMRC=E2=80=99s YouTube channel</span></a> and =
you=E2=80=99ll be the first to know about our new videos.<br><br>Yours =
faithfully<br>HM Revenue and Customs</span></span></span><br>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- Spacer starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" =
cellpadding=3D"0" cellspacing=3D"0" border=3D"0" align=3D"center" =
class=3D"devicewidthinner">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 20px; font-size: 20px =
!important;mso-line-height-rule:exactly;" height=3D"20">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(0, 134, 112); =
max-width: 600px !important;" cellspacing=3D"0" align=3D"center" =
cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:separa=
te;border-spacing:0px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 15px; font-size: 15px =
!important;mso-line-height-rule:exactly;" height=3D"15">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" =
cellpadding=3D"0" border=3D"0" style=3D"min-height: auto; margin: 0 =
auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" =
align=3D"center" style=3D"font-family: Arial, Helvetica, sans-serif; =
font-size: 10px; color: rgb(198, 198, 198); min-height: auto; =
line-height: 30px; background-color: rgb(0, 134, 112); border-color: =
rgb(0, 134, 112);">
<table style=3D"text-align:center;" width=3D"460" =
class=3D"social_block_res tb_social" align=3D"center" border=3D"0" =
cellpadding=3D"0" cellspacing=3D"0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"34">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"34">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897300&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/GOVUK2=
_cut_16988454600130.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"34" height=3D"40" alt=3D"GOV.UK website" =
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</tr>
</tbody>
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<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
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class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897300&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594"><img width=3D"40" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/GOVUK2=
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</div>
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</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"38">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"38">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897312&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTub=
e_cut_16988451670129.png" style=3D"display:block; border:none; =
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</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897312&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594"><img width=3D"40" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/YouTub=
e_cut_16988451670129.png" alt=3D"YouTube"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"178">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"178">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897302&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1632820892113/hmrcco=
mmunityforums_16978005155602.png" style=3D"display:block; border:none; =
text-decoration:none;" width=3D"178" height=3D"40" alt=3D"HMRC Community =
Forums" border=3D"0" id=3D"kkfbzcbdq0c" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897302&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594"><img width=3D"178" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1632820892113/hmrcco=
mmunityforums_16978005155602.png" alt=3D"HMRC Community Forums"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"30">
<table cellpadding=3D"0" cellspacing=3D"0" border=3D"0" width=3D"30">
<tbody>
<tr>
<td class=3D"st-hide">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897303&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594"><img =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_=
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text-decoration:none;" width=3D"30" height=3D"40" alt=3D"X" border=3D"0" =
id=3D"s5bvoyb01jn" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: =
0px; line-height: 0px; font-size: 0px; display:none;" =
class=3D"show_div">
<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897303&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594"><img width=3D"40" =
height=3D"40" border=3D"0" style=3D"display:block; border:none; =
text-decoration:none;" =
src=3D"https://content.webexcampaign.uk/assets/image/1659613276137/X_cut_=
16988450460127.png" alt=3D"X"></a>
</div>
<!--<![endif]-->

</td>
</tr>
</tbody>
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</tbody>
</table>
</td>
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</tbody>
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</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 10px; font-size: 10px =
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<!--[if !mso]><!-->
=C2=A0
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<!--[if gte mso 15]>=C2=A0<![endif]-->

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<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" =
cellspacing=3D"0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(216, 216, 217); =
max-width: 600px !important;" cellspacing=3D"0" align=3D"center" =
cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" =
cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;">
<table cellpadding=3D"0" cellspacing=3D"0" width=3D"100%" =
style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:collap=
se;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: left; line-height: 20px; =
padding-top: 10px; padding-bottom: 6px;">
 <span style=3D"font-size: 18px; color: rgb(0, 0, 0);"><strong>Stay safe =
online</strong></span><br><span style=3D"color: rgb(0, 0, 0);"><span =
style=3D"font-size: 16px;">For more information, please search 'avoid =
and report internet scams and phishing' on GOV=E2=80=8B.UK.<br><br><span =
style=3D"font-size: 18px; color: #000000;"><strong>HMRC =
app</strong></span><br>You can download the HMRC app on your mobile to =
get information about your tax, income, tax codes, National Insurance =
and any benefits paid by HMRC. <a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897304&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: underline;">Find =
out</span></a><span style=3D"color: rgb(0, 0, 0);">=EF=BB=BF</span> what =
the app can do and how to download it on =
GOV=E2=80=8C=E2=80=8C=E2=80=8C.UK.<br><br></span><span =
style=3D"font-size: 18px;"><strong>HMRC=E2=80=99s help and support email =
service</strong></span><br><span style=3D"font-size: 16px;"><span =
style=3D"color: rgb(0, 0, 0);">To make changes to your topic =
subscriptions or to unsubscribe please go to <a style=3D"color: rgb(0, =
0, 0); text-decoration: none;" =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897305&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594"><span =
style=3D"text-decoration: underline;">our email portal</span></a> or =
click on th</span>e link below.=C2=A0Please note, by unsubscribing from =
this service you may continue to receive emails from other HMRC =
services.</span></span><br>
</td>
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<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 12px; =
color: rgb(198, 198, 198); text-align: center; line-height: 20px; =
padding-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 16px;"><a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897307&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: underline;">HMRC =
Privacy Notice</span></a> =C2=A0| =C2=A0<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897311&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: =
underline;">Contact HMRC</span></a> =C2=A0| =C2=A0<a =
href=3D"https://hmrc.imicampaign.uk/externalaccessweb/TrackURLSrv?campaig=
nkw=3Dnotrack&linkid=3D17250070897309&tid=3Dcc-1_1725009661872519861&sign=
ature=3DA1B0C3C3018B8F01815BFDFA89743594" style=3D"color: rgb(0, 0, 0); =
text-decoration: none;"><span style=3D"text-decoration: =
underline;">Further support</span></a> =C2=A0| =C2=A0<a =
href=3D"http://hmrc.imicampaign.uk/externalaccessweb/EmailUnsubscribe?cam=
paignkw=3Dnotrack&tid=3Dcc-1_1725009661872519861&unsub_type=3D1&store=3De=
mail&signature=3DA1B0C3C3018B8F01815BFDFA89743594" style=3D"color: =
rgb(0, 0, 0); text-decoration: none;"><span style=3D"text-decoration: =
underline;">Unsubscribe=EF=BB=BF</span></a></span><br>
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style=3D"min-width: 600px;">
     <img src=3D"https://cdn.imicampaign.io/images/spacer.gif" =
height=3D"1" width=3D"600" style=3D"max-height:1px; min-height:1px; =
display:block; width:600px; min-width:600px; margin-top: 0px; =
margin-right: 0px; margin-bottom: 0px; margin-left: 0px; padding-top: =
0px; padding-right: 0px; padding-bottom: 0px; padding-left: 0px; =
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